Is the OECD/G20 BEPS initiative heading in the right direction ? some forgotten ( and uncomfortable ) questions Eva Escribano Electrónico
By: Escribano López, Eva.
Material type: ArticlePublisher: 2017Subject(s): EMPRESAS MULTINACIONALES | IMPUESTOS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | CONTROL | PROGRAMAS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | ELUSION FISCAL In: Bulletin for International Taxation v. 71, n. 5, May 2017Summary: This article critically analyses the scope of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative and further raises some questions concerning the role played by certain long-standing paradigms underlying corporateincome taxation in the BEPS phenomenon.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
---|---|---|---|---|---|---|
IEF | BIT/2017/5-3 (Browse shelf) | Available | BIT/2017/5-3 |
Browsing IEF Shelves Close shelf browser
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article critically analyses the scope of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative and further raises some questions concerning the role played by certain long-standing paradigms underlying corporateincome taxation in the BEPS phenomenon.
There are no comments for this item.